id sid eid entity type ijtc-1564 1 1 ilomata international journal of tax & accounting p-issn ORG ijtc-1564 1 2 2714-9838 CARDINAL ijtc-1564 1 3 2714-9846 CARDINAL ijtc-1564 1 4 5 CARDINAL ijtc-1564 1 5 4 CARDINAL ijtc-1564 1 6 october 2024 DATE ijtc-1564 2 1 1-16 1 TIME ijtc-1564 2 2 ilomata international journal of tax & accounting ORG ijtc-1564 2 3 majeed ajibola ibrahim1 PERSON ijtc-1564 2 4 sherifdeen ORG ijtc-1564 2 5 ibrahim yinka agbeyinka3 PERSON ijtc-1564 2 6 1federal CARDINAL ijtc-1564 2 7 nigeria GPE ijtc-1564 2 8 2taj CARDINAL ijtc-1564 2 9 bank ltd, ORG ijtc-1564 2 10 nigeria GPE ijtc-1564 3 1 3walter CARDINAL ijtc-1564 3 2 sisulu university, south africa ORG ijtc-1564 5 1 july 31 DATE ijtc-1564 5 2 2024 DATE ijtc-1564 5 3 october 1 DATE ijtc-1564 5 4 2024 CARDINAL ijtc-1564 5 5 october 30 DATE ijtc-1564 5 6 2024 CARDINAL ijtc-1564 5 7 ibrahim PERSON ijtc-1564 5 8 m.a. PERSON ijtc-1564 5 9 rabiu GPE ijtc-1564 5 10 s.a. GPE ijtc-1564 5 11 i.y. GPE ijtc-1564 5 12 2024 CARDINAL ijtc-1564 7 1 ilomata international journal of tax and accounting ORG ijtc-1564 7 2 5(4 CARDINAL ijtc-1564 7 3 175 CARDINAL ijtc-1564 9 1 three CARDINAL ijtc-1564 9 2 nigeria GPE ijtc-1564 13 1 gls ORG ijtc-1564 13 2 between 2014 DATE ijtc-1564 13 3 2023 CARDINAL ijtc-1564 13 4 four CARDINAL ijtc-1564 18 1 4.0 CARDINAL ijtc-1564 23 1 ibrahim PERSON ijtc-1564 23 2 2 CARDINAL ijtc-1564 23 3 ilomata international journal of tax & accounting ORG ijtc-1564 23 4 zubair GPE ijtc-1564 23 5 2016 DATE ijtc-1564 24 1 2004 DATE ijtc-1564 24 2 nigeria GPE ijtc-1564 25 1 december 2005 DATE ijtc-1564 26 1 millions CARDINAL ijtc-1564 26 2 nigerian NORP ijtc-1564 27 1 2020 DATE ijtc-1564 28 1 2004 DATE ijtc-1564 29 1 ajibola ORG ijtc-1564 29 2 2021 DATE ijtc-1564 30 1 firstly ORDINAL ijtc-1564 30 2 decades DATE ijtc-1564 30 3 secondly ORDINAL ijtc-1564 32 1 2020 DATE ijtc-1564 32 2 iwegbu PERSON ijtc-1564 32 3 2020 DATE ijtc-1564 32 4 apriyanto GPE ijtc-1564 32 5 2021 CARDINAL ijtc-1564 32 6 2021 CARDINAL ijtc-1564 32 7 2021 CARDINAL ijtc-1564 32 8 zubair PERSON ijtc-1564 32 9 2023 CARDINAL ijtc-1564 32 10 2023 CARDINAL ijtc-1564 32 11 ibrahim et al PERSON ijtc-1564 33 1 2024 CARDINAL ijtc-1564 33 2 nigeria GPE ijtc-1564 34 1 nigeria GPE ijtc-1564 35 1 2020 DATE ijtc-1564 35 2 n2.8528 billion CARDINAL ijtc-1564 37 1 nigeria GPE ijtc-1564 38 1 three CARDINAL ijtc-1564 38 2 nigeria GPE ijtc-1564 39 1 1 CARDINAL ijtc-1564 39 2 nigeria GPE ijtc-1564 40 1 2 CARDINAL ijtc-1564 40 2 nigeria GPE ijtc-1564 41 1 3 CARDINAL ijtc-1564 41 2 nigeria GPE ijtc-1564 42 1 1 CARDINAL ijtc-1564 42 2 nigeria GPE ijtc-1564 43 1 2 CARDINAL ijtc-1564 43 2 nigeria GPE ijtc-1564 44 1 ibrahim PERSON ijtc-1564 44 2 3 CARDINAL ijtc-1564 44 3 ilomata international journal of tax & accounting ORG ijtc-1564 44 4 3 CARDINAL ijtc-1564 44 5 nigeria GPE ijtc-1564 45 1 nigeria GPE ijtc-1564 47 1 2024 CARDINAL ijtc-1564 48 1 nitzan & bichler ORG ijtc-1564 48 2 2000 DATE ijtc-1564 49 1 marx PERSON ijtc-1564 49 2 1867 DATE ijtc-1564 50 1 oluitan PERSON ijtc-1564 50 2 falode PERSON ijtc-1564 50 3 2020 DATE ijtc-1564 50 4 karl marx PERSON ijtc-1564 51 1 marx PERSON ijtc-1564 52 1 marx PERSON ijtc-1564 52 2 marx PERSON ijtc-1564 53 1 2002 DATE ijtc-1564 56 1 marx PERSON ijtc-1564 56 2 1894 DATE ijtc-1564 56 3 marx PERSON ijtc-1564 57 1 nitzan PERSON ijtc-1564 57 2 2000 DATE ijtc-1564 59 1 ibrahim PERSON ijtc-1564 59 2 ilomata international journal of tax & accounting ORG ijtc-1564 61 1 marxist NORP ijtc-1564 62 1 2002 DATE ijtc-1564 65 1 g= βˆ†k PERSON ijtc-1564 65 2 annual DATE ijtc-1564 66 1 marx PERSON ijtc-1564 67 1 nitzan & bichler ORG ijtc-1564 67 2 2000 DATE ijtc-1564 70 1 nitzan & bichler ORG ijtc-1564 70 2 2000 DATE ijtc-1564 71 1 2021 CARDINAL ijtc-1564 71 2 hassanudin et al PERSON ijtc-1564 71 3 2023 CARDINAL ijtc-1564 76 1 nigeria GPE ijtc-1564 77 1 section 2 LAW ijtc-1564 77 2 section 3 LAW ijtc-1564 77 3 section 4 LAW ijtc-1564 78 1 ibish NORP ijtc-1564 79 1 2020 DATE ijtc-1564 79 2 kosovo GPE ijtc-1564 79 3 albania GPE ijtc-1564 79 4 north macedonia LOC ijtc-1564 81 1 krishna PERSON ijtc-1564 81 2 2020 DATE ijtc-1564 81 3 india GPE ijtc-1564 81 4 sharpe GPE ijtc-1564 81 5 treynor GPE ijtc-1564 81 6 jensen PERSON ijtc-1564 82 1 ibrahim PERSON ijtc-1564 82 2 5 CARDINAL ijtc-1564 82 3 ilomata international journal of tax & accounting ORG ijtc-1564 82 4 sharpe ratio & jensen’s ORG ijtc-1564 83 1 bojana et al PERSON ijtc-1564 84 1 2019 DATE ijtc-1564 84 2 croatia GPE ijtc-1564 86 1 benedictus ORG ijtc-1564 86 2 2020 DATE ijtc-1564 86 3 namibia GPE ijtc-1564 88 1 kennedy PERSON ijtc-1564 88 2 2021 CARDINAL ijtc-1564 88 3 kenya GPE ijtc-1564 89 1 nigeria GPE ijtc-1564 90 1 olweny PERSON ijtc-1564 90 2 2021 CARDINAL ijtc-1564 90 3 kenya GPE ijtc-1564 93 1 nwanna PERSON ijtc-1564 93 2 2022 CARDINAL ijtc-1564 93 3 nigeria GPE ijtc-1564 94 1 nigeria GPE ijtc-1564 95 1 nigeria GPE ijtc-1564 96 1 adesodun PERSON ijtc-1564 96 2 raphael PERSON ijtc-1564 96 3 2022 CARDINAL ijtc-1564 96 4 five CARDINAL ijtc-1564 96 5 25 million CARDINAL ijtc-1564 98 1 nigeria GPE ijtc-1564 99 1 ndum PERSON ijtc-1564 99 2 2022 CARDINAL ijtc-1564 99 3 5% PERCENT ijtc-1564 101 1 2022 CARDINAL ijtc-1564 103 1 handoko PERSON ijtc-1564 103 2 2023 CARDINAL ijtc-1564 103 3 indonesia GPE ijtc-1564 104 1 ibrahim PERSON ijtc-1564 104 2 6 CARDINAL ijtc-1564 104 3 ilomata international journal of tax & accounting ORG ijtc-1564 106 1 nigeria GPE ijtc-1564 110 1 1 CARDINAL ijtc-1564 110 2 0 CARDINAL ijtc-1564 111 1 π‘₯2,1 PERSON ijtc-1564 111 2 π‘₯1,𝑛 GPE ijtc-1564 111 3 1 CARDINAL ijtc-1564 112 1 π‘₯1,𝑑 ORG ijtc-1564 112 2 1)(π‘₯2,𝑑 CARDINAL ijtc-1564 113 1 1)2√(π‘₯2,𝑑 CARDINAL ijtc-1564 113 2 1 CARDINAL ijtc-1564 113 3 eme et al ORG ijtc-1564 114 1 2014 DATE ijtc-1564 114 2 2021 CARDINAL ijtc-1564 114 3 hassanudin et al PERSON ijtc-1564 115 1 2023 CARDINAL ijtc-1564 116 1 abubakar PERSON ijtc-1564 116 2 2023 CARDINAL ijtc-1564 116 3 nigeria GPE ijtc-1564 116 4 islamic NORP ijtc-1564 119 1 2 CARDINAL ijtc-1564 119 2 3 CARDINAL ijtc-1564 120 1 2 CARDINAL ijtc-1564 122 1 3 CARDINAL ijtc-1564 122 2 0 CARDINAL ijtc-1564 122 3 5 CARDINAL ijtc-1564 123 1 gls ORG ijtc-1564 123 2 between 2014 DATE ijtc-1564 123 3 2023 CARDINAL ijtc-1564 126 1 gujarati ORG ijtc-1564 126 2 2015 DATE ijtc-1564 128 1 ibrahim PERSON ijtc-1564 128 2 ilomata international journal of tax & accounting ORG ijtc-1564 128 3 1 CARDINAL ijtc-1564 130 1 2 CARDINAL ijtc-1564 131 1 between two CARDINAL ijtc-1564 131 2 0.70 CARDINAL ijtc-1564 132 1 one CARDINAL ijtc-1564 133 1 gujarati ORG ijtc-1564 133 2 2015 DATE ijtc-1564 134 1 -0.206 GPE ijtc-1564 134 2 0.6838 CARDINAL ijtc-1564 135 1 3 CARDINAL ijtc-1564 138 1 chi2 ORG ijtc-1564 138 2 6.71 CARDINAL ijtc-1564 138 3 0.0818 CARDINAL ijtc-1564 138 4 0.0500 CARDINAL ijtc-1564 138 5 three CARDINAL ijtc-1564 140 1 1 CARDINAL ijtc-1564 142 1 0.003 CARDINAL ijtc-1564 142 2 0.016 CARDINAL ijtc-1564 142 3 0.062 CARDINAL ijtc-1564 142 4 0.030 CARDINAL ijtc-1564 142 5 0.003 CARDINAL ijtc-1564 142 6 0.017 CARDINAL ijtc-1564 142 7 0.036 0.015 0.015 0.041 QUANTITY ijtc-1564 142 8 2024 CARDINAL ijtc-1564 142 9 1 CARDINAL ijtc-1564 142 10 𝜎 ≑ ORG ijtc-1564 142 11 2 CARDINAL ijtc-1564 142 12 siz lev roa 1.0000 ORG ijtc-1564 142 13 0.102 CARDINAL ijtc-1564 142 14 1.0000 MONEY ijtc-1564 142 15 0.304 0.038 1.0000 MONEY ijtc-1564 142 16 ibrahim PERSON ijtc-1564 142 17 8 CARDINAL ijtc-1564 142 18 ilomata international journal of tax & accounting ORG ijtc-1564 142 19 0.041 MONEY ijtc-1564 142 20 0.063 1.000 CARDINAL ijtc-1564 142 21 1.000 CARDINAL ijtc-1564 142 22 2024 CARDINAL ijtc-1564 142 23 2 CARDINAL ijtc-1564 142 24 linear ORG ijtc-1564 142 25 π‘₯2,1 PERSON ijtc-1564 142 26 π‘₯1,𝑛 GPE ijtc-1564 142 27 π‘₯1,𝑑 ORG ijtc-1564 142 28 1)(π‘₯2,𝑑 CARDINAL ijtc-1564 142 29 2 CARDINAL ijtc-1564 143 1 1)2√(π‘₯2,𝑑 CARDINAL ijtc-1564 143 2 1 CARDINAL ijtc-1564 144 1 3 CARDINAL ijtc-1564 144 2 0.004 CARDINAL ijtc-1564 144 3 0.005 CARDINAL ijtc-1564 144 4 0.298 CARDINAL ijtc-1564 144 5 0.011 siz -0.039 -0.101 PERSON ijtc-1564 144 6 0.063 0.022 CARDINAL ijtc-1564 144 7 0.297 CARDINAL ijtc-1564 144 8 0.021 CARDINAL ijtc-1564 144 9 0.025 0.032 CARDINAL ijtc-1564 144 10 0.011 CARDINAL ijtc-1564 144 11 2024 CARDINAL ijtc-1564 144 12 4 CARDINAL ijtc-1564 144 13 0.48 CARDINAL ijtc-1564 145 1 48% PERCENT ijtc-1564 145 2 the remaining 52% PERCENT ijtc-1564 146 1 1% PERCENT ijtc-1564 146 2 0.0000 CARDINAL ijtc-1564 148 1 0.0518 CARDINAL ijtc-1564 149 1 0.0518 ORG ijtc-1564 151 1 0.0681 CARDINAL ijtc-1564 151 2 10% PERCENT ijtc-1564 152 1 0.0681 CARDINAL ijtc-1564 154 1 0.2992 CARDINAL ijtc-1564 155 1 0.2992 CARDINAL ijtc-1564 156 1 0.0320 CARDINAL ijtc-1564 156 2 5% PERCENT ijtc-1564 157 1 ibrahim PERSON ijtc-1564 157 2 9 CARDINAL ijtc-1564 157 3 ilomata international journal of tax & accounting ORG ijtc-1564 157 4 0.0320 CARDINAL ijtc-1564 158 1 0.502 CARDINAL ijtc-1564 158 2 1% PERCENT ijtc-1564 159 1 0.502 CARDINAL ijtc-1564 161 1 0413 DATE ijtc-1564 162 1 0.0413 CARDINAL ijtc-1564 164 1 4 CARDINAL ijtc-1564 165 1 gls ORG ijtc-1564 165 2 coef PERSON ijtc-1564 168 1 95% PERCENT ijtc-1564 169 1 0.068 CARDINAL ijtc-1564 169 2 0.035 MONEY ijtc-1564 169 3 0.001 CARDINAL ijtc-1564 170 1 0.299 CARDINAL ijtc-1564 170 2 0.032 CARDINAL ijtc-1564 170 3 0.502 0.038 4.20 0.000 MONEY ijtc-1564 170 4 0.411 CARDINAL ijtc-1564 170 5 0.041 0.022 CARDINAL ijtc-1564 170 6 0.003 CARDINAL ijtc-1564 170 7 0.052 0.005 CARDINAL ijtc-1564 170 8 0.480 CARDINAL ijtc-1564 170 9 2024 CARDINAL ijtc-1564 172 1 nigeria GPE ijtc-1564 176 1 ibrahim PERSON ijtc-1564 176 2 10 CARDINAL ijtc-1564 176 3 ilomata international journal of tax & accounting ORG ijtc-1564 176 4 abubakar PERSON ijtc-1564 176 5 2017 CARDINAL ijtc-1564 178 1 international journal of humanities ORG ijtc-1564 178 2 2(4 CARDINAL ijtc-1564 178 3 109 CARDINAL ijtc-1564 180 1 2015 DATE ijtc-1564 181 1 nigeria GPE ijtc-1564 181 2 islamic NORP ijtc-1564 182 1 al-madinah PERSON ijtc-1564 182 2 international university journal ORG ijtc-1564 182 3 1(2 CARDINAL ijtc-1564 182 4 200 CARDINAL ijtc-1564 183 1 adesodun i.a. & raphael d. ORG ijtc-1564 183 2 2012 DATE ijtc-1564 184 1 cin nigeria ORG ijtc-1564 185 1 2278-5736 DATE ijtc-1564 186 1 3 CARDINAL ijtc-1564 186 2 2 CARDINAL ijtc-1564 186 3 30 CARDINAL ijtc-1564 187 1 a.t. GPE ijtc-1564 187 2 jayeoba PERSON ijtc-1564 187 3 o.o. GPE ijtc-1564 187 4 & aghahowa ORG ijtc-1564 187 5 e.o CARDINAL ijtc-1564 188 1 2018 DATE ijtc-1564 189 1 nigeria GPE ijtc-1564 190 1 international journal of research ORG ijtc-1564 190 2 540 CARDINAL ijtc-1564 191 1 allen, f. & santomero ORG ijtc-1564 191 2 1998 DATE ijtc-1564 194 1 ameh PERSON ijtc-1564 194 2 o. e. PERSON ijtc-1564 194 3 h. a. & duhu ORG ijtc-1564 194 4 i. g. PERSON ijtc-1564 194 5 2017 CARDINAL ijtc-1564 195 1 nigeria GPE ijtc-1564 196 1 international journal of research ORG ijtc-1564 196 2 4(6 CARDINAL ijtc-1564 196 3 24 CARDINAL ijtc-1564 197 1 apriyanto g. & firdiansjaha PERSON ijtc-1564 198 1 2019 DATE ijtc-1564 200 1 iosr journal of business and management ORG ijtc-1564 200 2 21(2 CARDINAL ijtc-1564 200 3 53-60 CARDINAL ijtc-1564 201 1 aygoren, h. & uyat ORG ijtc-1564 201 2 2017 CARDINAL ijtc-1564 202 1 turkey GPE ijtc-1564 203 1 european scientific journal ORG ijtc-1564 203 2 july 2017 DATE ijtc-1564 204 1 dopieraΕ‚a ORG ijtc-1564 204 2 l. & magdalena ORG ijtc-1564 204 3 m. s. PERSON ijtc-1564 204 4 2021 CARDINAL ijtc-1564 205 1 polish NORP ijtc-1564 206 1 9(6 CARDINAL ijtc-1564 208 1 p.o. & onafalujo ORG ijtc-1564 208 2 2015 CARDINAL ijtc-1564 209 1 nigeria GPE ijtc-1564 210 1 african journal of business management ORG ijtc-1564 210 2 9(13 CARDINAL ijtc-1564 210 3 542-552 CARDINAL ijtc-1564 211 1 eme o. i. ORG ijtc-1564 211 2 uche GPE ijtc-1564 211 3 okala a. &uche ORG ijtc-1564 211 4 2014 DATE ijtc-1564 212 1 2014 DATE ijtc-1564 212 2 nigeria GPE ijtc-1564 213 1 arabian NORP ijtc-1564 213 2 4(2 CARDINAL ijtc-1564 214 1 ezugwu PERSON ijtc-1564 214 2 c.i. & itodo ORG ijtc-1564 214 3 a. a. PERSON ijtc-1564 214 4 2014 DATE ijtc-1564 215 1 nigeria GPE ijtc-1564 216 1 kuwait GPE ijtc-1564 216 2 arabian NORP ijtc-1564 216 3 3(12 CARDINAL ijtc-1564 216 4 august DATE ijtc-1564 216 5 2014 DATE ijtc-1564 217 1 t. m. PERSON ijtc-1564 217 2 2013 DATE ijtc-1564 218 1 nigeria mediterranean journal ORG ijtc-1564 218 2 social sciences ORG ijtc-1564 218 3 4(2 CARDINAL ijtc-1564 220 1 handoko PERSON ijtc-1564 220 2 2015 CARDINAL ijtc-1564 221 1 indonesia GPE ijtc-1564 222 1 127 CARDINAL ijtc-1564 222 2 148 CARDINAL ijtc-1564 223 1 ibrahim PERSON ijtc-1564 223 2 11 CARDINAL ijtc-1564 223 3 ilomata international journal of tax & accounting ORG ijtc-1564 223 4 2020 DATE ijtc-1564 224 1 nigeria GPE ijtc-1564 225 1 cbn ORG ijtc-1564 225 2 44(1 CARDINAL ijtc-1564 226 1 a. k. PERSON ijtc-1564 227 1 2016 DATE ijtc-1564 228 1 nigeria GPE ijtc-1564 229 1 iiard international journal of economics ORG ijtc-1564 229 2 2(9 CARDINAL ijtc-1564 230 1 nanda y.v. & atahau PERSON ijtc-1564 230 2 a.d. ORG ijtc-1564 230 3 2020 DATE ijtc-1564 232 1 jmk ORG ijtc-1564 232 2 22(2 CARDINAL ijtc-1564 232 3 115–121 CARDINAL ijtc-1564 232 4 10.9744 CARDINAL ijtc-1564 233 1 115–121 CARDINAL ijtc-1564 234 1 w. PERSON ijtc-1564 234 2 njuguna a. & wambalaba f. ORG ijtc-1564 234 3 2019 DATE ijtc-1564 235 1 kenya GPE ijtc-1564 236 1 international journal of business and management ORG ijtc-1564 237 1 oluitan r. o. & falode PERSON ijtc-1564 237 2 2020 DATE ijtc-1564 238 1 nigeria GPE ijtc-1564 239 1 journal of business ORG ijtc-1564 239 2 7(2 CARDINAL ijtc-1564 240 1 scholtens GPE ijtc-1564 240 2 f. & van ORG ijtc-1564 240 3 2000 DATE ijtc-1564 242 1 24 CARDINAL ijtc-1564 242 2 1243 CARDINAL